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    <title>Regarding Return Form GSTR-3B and payment of tax</title>
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    <description>FORM GSTR-3B for April 2020 to September 2020 must be filed electronically by the twentieth day of the succeeding month. Eligible taxpayers with aggregate turnover not exceeding the specified threshold in the preceding financial year and a principal place of business in Rajasthan may file by the twenty-fourth day. Tax liability must be discharged through the electronic cash ledger or electronic credit ledger, as applicable, while interest, penalty, fees and other payable amounts must be paid through the electronic cash ledger by the applicable filing due date.</description>
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      <description>FORM GSTR-3B for April 2020 to September 2020 must be filed electronically by the twentieth day of the succeeding month. Eligible taxpayers with aggregate turnover not exceeding the specified threshold in the preceding financial year and a principal place of business in Rajasthan may file by the twenty-fourth day. Tax liability must be discharged through the electronic cash ledger or electronic credit ledger, as applicable, while interest, penalty, fees and other payable amounts must be paid through the electronic cash ledger by the applicable filing due date.</description>
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